Accounting  Standards
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Statements of Financial Accounting Standards, English Version

[Accounting Standards]

 No. 01 : Conceptual Framework for Financial Accounting and Preparation of Financial Statements
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 No. 02 : Leases
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 No. 03 : Borrowing Cost
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 No. 05 : Long-term Investments under Equity Method
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 No. 06 : Related Party Disclosures
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 No. 07 : Consolidated Financial Statements
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 No. 08 : Accounting Policies, Changes in Accounting Estimates and Errors
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 No. 09 : Contingencies and Subsequent Events
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 No. 10 : Inventories
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 No. 11 : Construction Contracts
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 No. 12 : Accounting For Income Tax Credits
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 No. 13 : Accounting by Debtors and Creditors for Troubled Debt Restructuring
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 No. 14 : The Effects of Changes in Foreign Exchange Rates
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 No. 15 : Disclosure of Accounting Policies
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 No. 16 : Preparation of Financial Forecasts
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 No. 17 : Cash Flow Statements
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 No. 18 : Accounting for Pensions
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 No. 19 : Development Stage Accounting
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 No. 20 : Segment Reporting
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 No. 22 : Income Taxes
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 No. 23 : Interim Financial Reporting
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 No. 24 : Earnings Per Share
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 No. 25 : Business Combinations
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 No. 28 : Disclosures in the Financial Statements of Banks
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 No. 29 : Accounting for Government Grants and Disclosure of Government Assistance
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 No. 30 : Accounting for Treasury Stocks 
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 No. 31 : Interests in Joint Ventures
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 No. 32 : Revenue
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 No. 33 : Accounting for Transfers of Financial Assets and Extinguishments of Liabilities
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 No. 34 : Financial Instruments: Recognition and Measurement
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 No. 35 : Impairment of Assets
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 No. 36 : Financial Instruments: Disclosure and Presentation
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 No. 37 : Intangible Assets
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 No. 38 : Non-current Assets Held for Sale and Discontinued Operations
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 No. 39 : Share-based payment
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